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Village of Rhinebeck – Water Fees (2013M-311)

… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… enter the new fringe benefit and indirect cost standard rates into the State Financial System. In some cases, the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

State Comptroller DiNapoli Releases Municipal Audits

… Village of Red Hook – Information Technology (Dutchess County) Officials did not adequately secure and protect the … officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Town of Patterson – Justice Court Operations (2020M-63)

… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63

State Comptroller DiNapoli Releases Municipal Audits

… issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city … deficits from 2013 through 2015 totaling $4.5 million. In a follow up audit, it was found that the city has made … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits

Red Flags – Improving the Effectiveness of Your Claims Auditing Process

… documents Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible responses arising … handwriting on documents Duplications Payments to a vendor that have increased dramatically for no apparent …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flags

State Comptroller DiNapoli Releases School District Audits

… today announced the following school district audits have been issued. Fayetteville-Manlius Central School … interest rates, the district’s interest earnings could have increased by $215,120. Tioga Central School District – … today announced the following school district audits have been issued …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… Lisle in Broome County. The Department, which was governed by a four-member Board of Directors, contracted with the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Operational Advisory No. 31

… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … Approval and Budget Check, it runs against the Bureau of State Accounting Operations’ (BSAO) established risk … must attach all supporting documentation at the time of transaction submittal or posting in SFS (i.e. bulkload …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-change

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… and submitted to the Board or to the Office of the State Comptroller. The Board did not establish and implement …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

DiNapoli: School District Tax Levy Cap Below 2 Percent

… Property tax levy growth for school districts will be capped at 1.81 …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

State Comptroller DiNapoli Releases School District Audits

… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0

New York State Comptroller DiNapoli Statement on New York City's Adopted Budget

… fiscal management will play in enabling long-term budget balance for the city. Fueled by a record level of personal … and identify cost efficiencies to achieve budgetary balance.” The adopted budget also restores previous cuts and … fiscal management will play in enabling longterm budget balance for the city …

https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-new-york-citys-adopted-budget

Rockland County – Budget Review (B21-6-12)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are … each year, starting with the fiscal year during which the municipality is authorized to issue the deficit obligations, … are reasonable. The County’s proposed budget includes a tax levy of $143,878,300. Key Recommendation In adopting …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… prospective customers the Corporation could have increased player participation and related revenues and subsequently …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Rome City School District – Multiyear Planning (2021M-144)

… officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed. Key … appropriate oversight and management of budgets and fund balance or ensure annual audits were completed. More …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

State Comptroller DiNapoli Releases School District Audits

… two charter schools for 36 special education students by approximately $71,000 and may have overpaid for three … in foster care and three students in McKinney-Vento status by approximately $44,000. District officials were unable to …

https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits

Town of Oyster Bay - Financial Condition Management (2020M-74)

… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… over the Clerk’s office and the Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background … 2007, the Town has incorrectly budgeted and accounted for all of its sales tax revenues, totaling $296,353, in the … Ensure that all Town-issued credit cards are used for business purposes only and the monthly credit card …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231